Section 196C in The West Bengal Panchayat Act, 1973
196C. [ performance audit. [Added by W.B. Act No. 8 of 2010, dated 13.5.2010.]
(1)Without any prejudice to other provisions of the Chapter relating to audit, a mechanism for performance audit of the fund utilized by a Gram Panchayat, a Panchayat Samiti or a Zilla Parishad shall be devised in the manner as may be prescribed or as may be directed, by general or special order, by the State Government.(2)The performance audit referred to in sub-section (1) shall relate to utilization of fund following the norms and procedure as may be applicable under the relevant rules, orders and guidelines, quality of the work performed, usefulness of the asset created and the benefits generated out of the work performed with an equitable distribution of such benefits.]
